Cottage Industries Ltd makes baskets. The fixed costs of operating the workshop for a month are $4,500. Each basket requires materials which cost $18. Each basket takes two hours to make and the business pays the basket-makers $27 an hour. The basket-makers are all on contracts that specify that if they do not work, for any reason, they are not paid. The baskets are sold to a wholesaler for $90 each. What is the break-even point for basket-making for the business?